The Effect of Profitability, Leverage, Firm Size, Firm Reputation and Institutional Ownership on Audit Report Lag

Sudradjat Sudradjat, Jouzar Farouq Ishak, Mia Sukmawati, Mutiara Nuru Syifa

Sari


Financial statements are one important instrument in supporting the sustainability of a company, because financial statements have a role in the process of measuring and evaluating the performance of a company. Financial statements must be of high quality before being submitted to users of financial statements because users of financial statement information require reports that are complete, transparent, and presented on time. The financial statements aim to provide information about the company's financial position, performance and cash flow that is beneficial for most users of financial statements in the context of making economic decisions and shows management's responsibility in the use of company resources. The auditor's timeliness in completing the audit report will affect the timeliness of the publication to the public. The length of time (number of days) from the date of closing the book to the date stated on the audit report is called the audit report lag. The purpose of this study was to obtain empirical evidence about the effect of Profitability, Leverage, Firm Size, Firm Reputation and Outsider Ownership influence on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2014-2018. The method used is explanatory research, which explains the position of the variables studied and tests the effect of one or several variables on one or several other variables. The results showed that firm size had a significant negative effect on audit report lag, leverage variable does not have a significant negative effect on audit report lag, profitability has no negative effect on audit report lag, Public Accounting Firm (KAP) has no negative influence on audit report lag and institutional ownership does not have a negative effect on audit report lag.

Kata Kunci


profitability, leverage, firm size, firm reputation, institutional ownership, audit report lag

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Referensi


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